Section 55A(1) in The Rajasthan Sales Tax Act, 1994
(1)Notwithstanding anything contained in this Act, the State Government may, by notification in the Official Gazette, constitute a Tax Settlement Board consisting of a Chairman and such other members, as it may deem fit, to resolve such disputes, as may be prescribed, relating to outstanding demand of tax, or arrears of tax, interest or penalty payable under this Act, and such Board shall undertake to resolve the dispute whenever so requested by the dealer or person concerned.
